Commissioner of Internal Revenue v B Kelley S 10

293 F2d 904

United States Court of Appeals, Fifth Circuit

United States

2nd August, 1961

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII	11
Barbee v United States	392 F2d 532	United States Court of Appeals, Fifth Circuit	United States	21 Feb 1968	WorldLII	12
Campbell v Cen-Tex Inc	377 F2d 688	United States Court of Appeals, Fifth Circuit	United States	26 Apr 1967	WorldLII	7
Commissioner of Internal Revenue v E J Zongker	334 F2d 44	United States Court of Appeals, Tenth Circuit	United States	11 Jul 1964	WorldLII
Farber v Commissioner of Internal Revenue	[1963] USCA2 34	United States Court of Appeals, Second Circuit	United States	11 Jan 1963	WorldLII
Farber v Commissioner of Internal Revenue	312 F2d 729	United States Court of Appeals, Second Circuit	United States	31 Oct 1962	WorldLII	1
Braunstein v Commissioner of Internal Revenue	305 F2d 949	United States Court of Appeals, Second Circuit	United States	6 Jul 1962	WorldLII	7
Braunstein v Commissioner of Internal Revenue	[1962] USCA2 342	United States Court of Appeals, Second Circuit	United States	22 May 1962	WorldLII	2
United States v W Ivey W Ivey	294 F2d 799	United States Court of Appeals, Fifth Circuit	United States	6 Oct 1961	WorldLII	10
Heft v Commissioner of Internal Revenue	294 F2d 795	United States Court of Appeals, Fifth Circuit	United States	15 Sep 1961	WorldLII	3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Sidney v Commissioner of Internal Revenue	273 F2d 928	United States Court of Appeals, Second Circuit	United States	10 Dec 1959	WorldLII	19
Payne v Commissioner of Internal Revenue	(1959) 268 F2d 617	United States Court of Appeals, Fifth Circuit	United States	29 Jun 1959	WorldLII	16
(1959) 32 Tax Cas 135	(1959) 32 Tax Cas 135		United Kingdom	circa 1959		5
Abbott v Commissioner of Internal Revenue	[1958] USCA3 340	United States Court of Appeals, Third Circuit	United States	31 Jul 1958	WorldLII	3
Lawrence v Commissioner of Internal Revenue	258 F2d 562	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1958	WorldLII	1
Abbott v Commissioner of Internal Revenue	258 F2d 537	United States Court of Appeals, Third Circuit	United States	15 Apr 1958	WorldLII	16
Payne v Commissioner	(1958) 30 Tax Cas 1044		United Kingdom	circa 1958		5
[1958-1] CB 179	[1958-1] CB 179			circa 1958		1
(1957) 28 Tax Cas 795	(1957) 28 Tax Cas 795		United Kingdom	circa 1957		7
[1956-1] CB 178	[1956-1] CB 178			circa 1956		1
[1956-1] CB 174	[1956-1] CB 174			circa 1956		1
"Collapsible Corporations--The Statute and Regulations"	(1953) 67 Harvard Law Review 55	Harvard Law Review	United States	circa 1953	HeinOnline / LexisNexis	6
(1950) 102 Nys2d 342	(1950) 102 NYS2d 342		United States - New York	circa 1950		1
Ullo v Smith, DCSDN Y 1945	62 FSupp 757		United States	circa 1945	Westlaw	2
Frank v McMeekan, DCEDNY 1944	56 FSupp 369		United States	circa 1944	Westlaw	1
Vogelpohl v Lane Drug Co , DCND Ohio	(1944) 55 FSupp 564		United States	circa 1944	Westlaw	1
Commonwealth ex rel Piccerelli v Smith	27 A2d 484; (1942) 150 Pa Super 105		United States - Pennsylvania	circa 1942		1
Tax Commission of Ohio v American Humane Education Soc	181 NE 557; (1931) 42 Ohio App 4		United States - Ohio	circa 1931		1
Honaker Drilling, Inc v Koehler	190 FSupp 287		United States	circa 1931	Westlaw	4
Levenson v United States	157 FSupp 244		United States	circa 1931	Westlaw	4
Herbert v Riddell, DC	103 FSupp 369		United States	circa 1931	Westlaw	9
Farmers' Loan & Trust Co v Bowers	98 F2d 794		United States	circa 1931	Westlaw	3
Collapsible Election and Collapsible Amendment	58 Columbia Law Review 1146	Columbia Law Review	United States		HeinOnline / LexisNexis	1
DeWind and Anthoine, Collapsible Corporations	56 Columbia Law Review 475	Columbia Law Review	United States		HeinOnline / LexisNexis	4
54 CompLRes 157	54 CompLRes 157	Computerisation of Law Resources (AustLII)	Australia		AustLII	1
51 Columbia Law Review 361	51 Columbia Law Review 361	Columbia Law Review	United States		HeinOnline / LexisNexis	3
Modrall, Collapsible Corporations and Subsection (c)	37 Taxes The Tax Magazine 895	Taxes: The Tax Magazine	United States		HeinOnline	1
36 Taxes The Tax Magazine 893	36 Taxes The Tax Magazine 893	Taxes: The Tax Magazine	United States		HeinOnline	1
Collapsible Corporations and Partnerships	34 Taxes The Tax Magazine 841	Taxes: The Tax Magazine	United States		HeinOnline	1
Sidney v Commissioner	30 Tax Cas 1155		United Kingdom			5
29 Taxes The Tax Magazine 895	29 Taxes The Tax Magazine 895	Taxes: The Tax Magazine	United States		HeinOnline	1
28 Taxes The Tax Magazine 1013	28 Taxes The Tax Magazine 1013	Taxes: The Tax Magazine	United States		HeinOnline	1
Wood and Shackelford, Corporate Tax Planning	27 Tennessee Law Review 213	Tennessee Law Review	United States			1
Supreme Court Lawrence v Commissioner	27 Tax Cas 713		United Kingdom			3
Schainman v Dean	24 F2d 475		United States		Westlaw	7
15 Tax Law Review 121	15 Tax Law Review 121	Tax Law Review	United States		HeinOnline / Westlaw	1
12 Journal of Taxation 194	12 Journal of Taxation 194	Journal of Taxation	United States			1
12 Journal of Taxation 71	12 Journal of Taxation 71	Journal of Taxation	United States			1
Taubman, Motion Picture Co-Production Deals and Theatrical Business Organization	11 Tax Law Review 113	Tax Law Review	United States		HeinOnline / Westlaw	1
11 Journal of Taxation 10	11 Journal of Taxation 10	Journal of Taxation	United States			1
Glicksburg and Stephens, Metaphorical Tax Legislation: The Collapsible Corporation	8 Washington and Lee Law Review 145	Washington and Lee Law Review	United States		HeinOnline	1
Handling the Personal Holding Co and Collapsible Corporations	6 Journal of Taxation 74	Journal of Taxation	United States			1
Bittker and Redlich, Corporate Liquidations and the Income Tax	5 Tax Law Review 437	Tax Law Review	United States		HeinOnline / Westlaw	6
4 Buffalo Law Review 325	4 Buffalo Law Review 325	Buffalo Law Review	United States		HeinOnline / LexisNexis	1

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